Romania playbook: RO e-Factura, the D300, D394 and D390 returns and the D406 SAF-T
A Romanian entity reports the same transactions several times: as structured invoices through RO e-Factura, in the D300 VAT return, in the D394 informative return, in the D390 recapitulative statement when there is intra-EU trade, and in the D406 SAF-T file. Each has its own deadline and validation. The work is to make them agree with one another and with the ledger, every period.
Data for Romania on this site: Romania country page · Romania × ERP e-invoicing support · Romania e-invoicing status
This playbook uses the same structure as the other country playbooks. Facts come from the Romania page and the official sources it cites. ERP support is on the Romania e-invoicing matrix.
What applies
- E-invoicing. RO e-Factura covers public-sector and domestic B2B invoices, and B2C invoice submission for the covered population from 1 January 2025. The current consolidated law sets the submission deadline in working days, subject to the statutory invoice-issuance limit; earlier references to calendar days are superseded (consolidated OUG 120/2021). The national usage rules (RO_CIUS) and validation resources are on the ANAF e-Factura hub (ANAF e-Factura technical hub).
- Returns and audit file. As listed below.
| Requirement | Type | Frequency (from the country page) | Status on this site |
|---|---|---|---|
| VAT return | ordinary return | Registered fiscal period: month, quarter, half-year or year (a quarterly filer making a taxable intra-EU acquisition can have to switch to monthly) | verified |
| EU recapitulative statement | EU sales list / recapitulative statement | Monthly, for months with reportable intra-EU supplies, acquisitions, services or call-off stock movements | verified |
| Informative return of domestic supplies and acquisitions | information return (annual summary or third-party transactions) | Same reporting period as the D300 VAT return | verified |
| Standard audit file for tax | audit file – periodic submission | Regular file monthly or quarterly, following the VAT period (quarterly for half-yearly/annual VAT filers and non-VAT-registered taxpayers); annual assets file; stocks on request | verified |
The rows give the deadlines: the D300 by the 25th of the month after the period; the D394 by the 30th; the D390 by the 25th of the month after the month in which VAT became chargeable; and the regular D406 file by the last calendar day of the month after the reporting period. Non-working days move some of them. Check the rows and their sources each cycle.
Operating model
- The ERP creates the invoice and the RO_CIUS XML.
- The XML is submitted within the working-day limit; the ERP records the submission and ANAF's validation result.
- Rejected submissions are corrected and resubmitted without creating a new accounting invoice.
- Supplier invoices are downloaded from the authority and matched once.
- At period end, the D300, D394, D390 and D406 are prepared from the same closed ledger.
ERP set-up checklist
- A deadline control that counts working days from the invoice date and shows overdue submissions.
- Separate statuses for submitted, validated, rejected and overdue.
- Exceptional populations recorded with a reason and an end date; the June 2026 transition for suppliers identified by personal numeric code has ended and should not remain an indefinite exemption.
- Tax codes mapped to D300 boxes and to the D394 and D390 categories.
- D406 master data: account mapping, tax codes, customers and suppliers; see produce and reconcile an audit file.
- Invoices issued manually in the authority's system imported once, not issued again.
Worked example: one month, four outputs that must agree
The 21% standard rate is from the Romania page (source: the EU's Your Europe VAT rates page). Amounts are illustrative round numbers in RON. In March a monthly filer issues one domestic invoice and books one domestic purchase.
| Step | Account | Debit | Credit | Note |
|---|---|---|---|---|
| Domestic sale, submitted to RO e-Factura | Trade receivables | 12,100.00 | ||
| Sales revenue | 10,000.00 | |||
| Output VAT | 2,100.00 | 21% | ||
| Domestic purchase, received through RO e-Factura | Purchases | 4,000.00 | ||
| Input VAT | 840.00 | 21% | ||
| Trade payables | 4,840.00 | |||
| Settle March VAT | Output VAT | 2,100.00 | ||
| Input VAT | 840.00 | |||
| VAT payable | 1,260.00 |
The cross-check for March:
| Output | What it should show | Agrees with |
|---|---|---|
| RO e-Factura | 1 issued invoice, 10,000 net; 1 received invoice, 4,000 net | Sales and purchase ledgers |
| D300 | Output VAT 2,100; input VAT 840; payable 1,260 | VAT accounts before settlement |
| D394 | The same sale and purchase, by counterparty | D300 for the same period |
| D390 | Nothing, because there was no intra-EU trade | — |
| D406 | Opening balances, March entries, closing balances | Trial balance |
If the D394 shows a purchase that the D300 does not, the most likely cause is a supplier invoice received through RO e-Factura but not yet posted. Post it in the right period or document why not before filing either return.
Exceptions to plan for
- Rejected or overdue e-Factura submissions near the period end.
- Consumer invoices, and cases where a customer has no Romanian tax identifier.
- Cross-border and non-established cases, which need their own scope review.
- Quarterly filers whose intra-EU acquisitions can switch them to monthly filing, as the D300 row notes.
- Annual D406 asset file and stock file on request.
Worksheet
Use the Romania operating checklist.
Worksheet: Romania operating checklist
Copy this worksheet for each case. It records decisions and evidence; it does not determine the tax or legal treatment.
Show the worksheet
Use with the Romania playbook.
Scope
- Entity, tax identifier, VAT period (month, quarter, other):
- D406 frequency (follows the VAT period) and taxpayer category:
- e-Factura access and credential owner:
e-Factura
- ☐ Working-day deadline control live; overdue list reviewed daily
- ☐ Statuses: submitted, validated, rejected, overdue
- ☐ Exceptional populations recorded with reason and end date
- ☐ Inbound invoices downloaded and matched once
Each period
| Output | Deadline (from the row, checked on) | Agrees with | Done |
|---|---|---|---|
| D300 | VAT accounts | ||
| D394 | D300 | ||
| D390 (if intra-EU trade) | Intra-EU sales and acquisitions | ||
| D406 | Trial balance |
Differences
| Output | Difference | Cause | Fix | Owner |
|---|
Sources checked: 27 October 2026, through this site's Romania page (e-invoicing section checked 17 October 2026). Detailed exclusions, working-day computation and correction procedures need the current legislation and ANAF technical rules.
Related guides and data
- Produce and reconcile a SAF-T or tax audit file from your ERP
- Map ERP tax codes to VAT return boxes and file the periodic return
- Go-live and hypercare for a new country: the first 30 to 90 days
Data on this site: Romania country page · Romania × ERP e-invoicing support · Romania e-invoicing status · E-invoicing country × ERP matrix · VAT reporting requirements by country · SAF-T and audit files by country
In Country playbooks: previous Saudi Arabia playbook: Fatoora clearance, simplified-invoice reporting and VAT returns · next Hungary playbook: online invoice-data reporting, the 65 VAT return and the A60 statement · Guides by task · All guides
Vendor documentation is cited only as an example of the level of evidence to ask for; it is not a recommendation or a ranking. This guide is general information, not tax or legal advice. Checked 2026-10-27.
Related: Glossary – abbreviations and terms used in these guides (SAF-T, Peppol, CTC, EN 16931, IFRS and more).
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